DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA , LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

Trust, yet it was admitted fact that no search\noperation was conducted in premises of assessee - Besides, no panchnama was\ndrawn in pursuance of warrant of authorization in name of assessee in his\nindividual capacity - Whether, on facts, conditions precedent for initiating\nproceedings under section 153A against assessee in his individual status were\nnot complied with and, therefore, impugned proceedings

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

Trust, yet it was admitted fact that no search\noperation was conducted in premises of assessee - Besides, no panchnama was\ndrawn in pursuance of warrant of authorization in name of assessee in his\nindividual capacity - Whether, on facts, conditions precedent for initiating\nproceedings under section 153A against assessee in his individual status were\nnot complied with and, therefore, impugned proceedings

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

Trust, yet it was admitted fact that no search\noperation was conducted in premises of assessee - Besides, no panchnama was\ndrawn in pursuance of warrant of authorization in name of assessee in his\nindividual capacity - Whether, on facts, conditions precedent for initiating\nproceedings under section 153A against assessee in his individual status were\nnot complied with and, therefore, impugned proceedings

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

survey u/s 133A has been carried out by this office in the case of M/s Mirage Infra Ltd. On 01.12.2014. The enquiries has also been made by this office in reference to Tax Evasion Petition in the case of Sh. Pawan Kumar Bansal from various parties and found that M/s Mirage Infra Ltd. a company of Sh. Pawan Kumar Bansal

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

survey u/s 133A has been carried out by this office in the case of M/s Mirage Infra Ltd. On 01.12.2014. The enquiries has also been made by this office in reference to Tax Evasion Petition in the case of Sh. Pawan Kumar Bansal from various parties and found that M/s Mirage Infra Ltd. a company of Sh. Pawan Kumar Bansal

M/S HERITAGE EDUCATIONAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

survey u/s 133A has been carried out by this office in the case of M/s Mirage Infra Ltd. On 01.12.2014. The enquiries has also been made by this office in reference to Tax Evasion Petition in the case of Sh. Pawan Kumar Bansal from various parties and found that M/s Mirage Infra Ltd. a company of Sh. Pawan Kumar Bansal

DCIT,CIRCLE-1(EXEMPTION), CHANDIGARH vs. M/S MANAV MANGAL SCHOOL( MANAV MANGAL SOCIETY), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they have shown such commission income in their respective returns of income. These receipts shown by such

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they have shown such commission income in their respective returns of income. These receipts shown by such

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they have shown such commission income in their respective returns of income. These receipts shown by such

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they have shown such commission income in their respective returns of income. These receipts shown by such

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they have shown such commission income in their respective returns of income. These receipts shown by such

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they have shown such commission income in their respective returns of income. These receipts shown by such

M/S MANAV MANGAL SOCIETY,CHANDIGARH vs. DCIT, C-1, (E), CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they have shown such commission income in their respective returns of income. These receipts shown by such

DCIT, C-1, (E), CHANDIGARH vs. M/S MANAV MANGAL SOCIETY, CHANDIGARH

In the result, all the appeals of the assessee are allowed and all the appeals of the department are dismissed

Survey Report that establishes trail of transfer of cash clandestinely to the members of the society. Hence, if there is bogus commission raised by the members of the society, Ld.AO is free to initiate action against the members in their personal capacities as they have shown such commission income in their respective returns of income. These receipts shown by such

SH. PARSHOTAM LAL,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

survey u/s 133A (w.e.f. 01.06.2002), it may, in any proceeding under this Act, be presumed-— (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) tiiat the contents of such books of account and other documents are true; and (iii) that the signature and every other

SH. PARSHOTAM LAL,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

survey u/s 133A (w.e.f. 01.06.2002), it may, in any proceeding under this Act, be presumed-— (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) tiiat the contents of such books of account and other documents are true; and (iii) that the signature and every other

SH. PARSHOTAM LAL,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

survey u/s 133A (w.e.f. 01.06.2002), it may, in any proceeding under this Act, be presumed-— (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) tiiat the contents of such books of account and other documents are true; and (iii) that the signature and every other

SH. PARSHOTAM LAL,LUDHIANA vs. DCIT, CC-1, LUDHIANA

In the result, we upheld the addition totaling to Rs 18,31,800/- towards cash seized u/s 69A in A

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

survey u/s 133A (w.e.f. 01.06.2002), it may, in any proceeding under this Act, be presumed-— (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) tiiat the contents of such books of account and other documents are true; and (iii) that the signature and every other